CPE & Event Catalog

Changes in accounting principle. Accounting for the change in accounting principle. Justifying a change in accounting principle. Change in accounting principle. Disclosures required for changes in accounting principles. Change in accounting estimate. Change in reporting entity. Accounting for correction of errors. Internal control considerations. Accounting standards updates.

Accounting controls environment. Order entry controls. Credit controls. Shipping controls. Customer billing controls. Collection controls. Cash receipt controls. Purchase controls. Accounts payable controls. Expense report controls. Procurement card controls, and more.

Accounting estimates. Fair value.

Auditor overall responsibilities. Evaluating methods of estimation. Identification and evaluation of significant assumptions. Auditor derived expectations. Evaluating post-measurement date evidence. Evaluating audit results. Audit challenges. Best practices when auditing accounting estimates.

Accounting estimates. Risks and challenges in using estimates. Examples of key estimates. Fair value measurements. Impairment of goodwill and other intangible assets. Contingent liabilities. Revenue recognition. Pension and other post-retirement benefits. Income taxes. Allowance for doubtful accounts. Stock-based compensation. Asset retirement obligations.

Recent cases of accounting fraud. Motivations of fraud. Opportunity for fraud.

Characteristics of Useful Accounting Information. AIS and Business Processes. The Data Processing Cycle. Types of Fraud. The Fraud Triangle. Computer Attacks. Fraud and Theft Detection. Control Principles. Committee of Sponsoring Organizations (COSO). Control Objectives for Information and Related Technology (COBIT). Security Controls. Types of Audits, and more.

Changes in accounting principle. Accounting for the change in accounting principle. Justifying a change in accounting principle. Change in accounting principle. Disclosures required for changes in accounting principles. Change in accounting estimate. Change in reporting entity. Accounting standards updates.

Financial statements, the Sarbanes Oxley act, and corporate governance. How to evaluate and improve a company's financial performance. Internal accounting applications for your company. Cost-volume-profit analysis, operating leverage, and discounting analysis. Capital budgeting. Assets management, financing techniques, and portfolio theory. Long-term debt and equity financing. Decision-making with forecasting. The evolving world of accounting.

Illustrative computations for revenue recognition. Analysis of FASB revenue recognition standard and the anticipated impact on the construction industry. Application of risk-based audit model to contractors. The lookback analysis and the contractor's estimating reliability. Practical approach to auditing contracts completed and in progress. Numerous computations and alternative approaches. Independent contractor qualifications.

Essentials of accounting and finance. Types of cost data and cost analysis. Contribution analysis. Break-even and cost-volume profit analysis. Cost data analysis. Forecasting cash needs and budgeting. Cost control and variance analysis. Financial assets. Accounts receivable and credit. Inventory. Time value of money, and more.

Regulatory environment and accounting standards governing cryptocurrency and blockchain-based assets.

Accounting and reporting long-term debt.

U.S. GAAP guidance. Scope criteria for crypto assets. Scope application examples. Recognition of crypto assets. Balance sheets. Income statements.

Art gallery revenue structure. Art collectors. Artist relations. The art gallery invoice. Sales tax. Artwork inventory. Art gallery expenses. Financial statements. Form 8300 filings. Art gallery metrics.

Accounting for bonds. The effective interest method. Bond interest expense. The bond covenant.

Brewing essentials. The accrual basis of accounting. The cash basis of accounting. The chart of accounts. Taproom and merchandise profitability reporting. The cost of goods sold. Inventory. Brewery fixed assets. Budgetary needs. The cost of beer. Brewery metrics.

Gaming operations. Accounting systems. Gaming specific accounting. Payroll accounting. Receivables and payables accounting. Fixed asset accounting. Interest capitalization. Debt accounting. Accounting controls and policies. Financial reports. Reporting requirements.

The nonprofit aspects of church accounting. Fund accounting. Net assets. Church chart of accounts. Accounting for offerings. Accounting for payables. Accounting for credit card payments. Accounting for reimbursements. Form 1099 issuances. Dealing with donations. IRS information return for donations. Pass-through donations. Donated labor. Discounted pricing on purchases. The risk of church fraud. Church controls. Low cost church controls.

Characteristics of clubs. Club financial statements. Departmental financial reports. Inventory accounting. Accounting for other assets. Accounting for leases. Club expenses. Accounting for payroll. Accounting for sales taxes. Club controls. Club operating ratios.